Key Tax Dates: January and February 2026

The start of the calendar year brings several important tax deadlines for businesses, employers and individuals. January in particular is one of the busiest months in the UK tax calendar, and missing a deadline can result in penalties and interest.

Below is a summary of the main tax events for January and February 2026, along with guidance on who is affected and what action is required.

January 2026 Tax Deadlines

·      1 January 2026 - Corporation Tax Payment

Corporation Tax is due for companies with a year end of 31 March 2025, unless they pay by quarterly instalments.

Payment must reach HMRC by this date to avoid interest charges.

·      7 January 2026 – VAT payment

VAT liability is due for companies who are registered with a quarter ending 30 November 2025, unless they pay by direct debit.

Payment must reach HMRC by this date to avoid interest charges.

·      19 January 2026 – PAYE, NIC and CIS

By this date, employers and contractors must submit and pay:

·       PAYE and National Insurance deductions

·       CIS returns and any CIS tax due for the tax month ending 5 January 2026.

If payment is made electronically, the deadline is extended to 22 January 2026.

·      31 January 2026 – Self Assessment Deadline

This is the key annual deadline for individuals within Self Assessment. By 31 January 2026, taxpayers must:

·       File their 2024/25 Self Assessment tax return online

·       Pay any outstanding tax due for 2024/25

·       Pay the first payment on account towards their 2025/26 tax liability

Missing this deadline can result in automatic penalties, even if no tax is owed.

February 2026 Tax Deadlines

·      1 February 2026 – Corporation Tax Payment

Corporation Tax is due for companies with a year end of 30 April 2025, unless quarterly instalments apply.

·      7 February 2026 – VAT payment

VAT liability is due for companies who are registered with a quarter ending 31 December 2025, unless they pay by direct debit.

Payment must reach HMRC by this date to avoid interest charges.

·      19 February 2026 – PAYE, NIC and CIS

PAYE, National Insurance and CIS obligations are due for the tax month ending 5 February 2026.

As with January, the electronic payment deadline is 22 February 2026.

Planning Ahead

With multiple deadlines close together, early preparation is essential. We recommend:

• Reviewing liabilities well in advance

• Ensuring funds are set aside for payments

• Submitting returns early where possible to avoid last-minute issues
  

How We Can Help

At SJC, Chartered Accountants, we support businesses and individuals with tax compliance throughout the year. If you need assistance with upcoming deadlines, payments or filings, our team is here to help ensure everything is completed accurately and on time.

Please contact us if you would like tailored advice or support.